Declaration of Trust — North Dakota UTC Adopted
State-specific requirements for creating a Declaration of Trust in North Dakota.Create yours now →
Certificate of Trust · At a glance
North Dakota · summary of the record on file
NDCC Title 59 (Trusts, Uses, and Powers), Chapters 59-09 through 59-19 (North Dakota Uniform Trust Code), enacted 2005, codified in the North Dakota Century CodeCitation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: North Dakota does not require notarization or witnesses for a trust to be valid under the ND Uniform Trust Code.
- Witnesses: North Dakota does not require notarization or witnesses for a trust to be valid under the ND Uniform Trust Code.
- Recording: No recording requirement for the trust instrument itself, but deeds transferring real property to the trust must be recorded.
- Source URL: https://www.legis.nd.gov/cencode/t59c18.html
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
NDCC Title 59 (Trusts, Uses, and Powers), Chapters 59-09 through 59-19 (North Dakota Uniform Trust Code), enacted 2005, codified in the North Dakota Century Code
Execution Requirements
North Dakota does not require notarization or witnesses for a trust to be valid under the ND Uniform Trust Code. The trust may be signed electronically and executed remotely. No recording requirement for the trust instrument itself, but deeds transferring real property to the trust must be recorded. For wills, North Dakota allows either attestation by at least two witnesses OR acknowledgment before a notary as alternatives, but this applies to wills, not inter vivos trusts. The trust must be in writing, signed by the settlor, and delivered to the trustee with intent to create a trust.
Business Trust Treatment
North Dakota has a specific business trust statute. NDCC 47-02-27.4 provides that, except as otherwise provided in the governing instrument, a business trust has perpetual existence and may not be terminated or revoked by a beneficial owner except in accordance with its governing instrument. North Dakota recognizes business trusts as a distinct form of business organization. The ND UTC applies to express trusts including business trusts. North Dakota's business trust framework provides flexibility for business organization through trust structures, with perpetual duration being a key feature. Business trusts in North Dakota are subject to state taxation if conducting business in the state.
Favorable Trust Laws
North Dakota offers several favorable trust law features. (1) Dynasty Trusts: NDCC 47-02-27.1 et seq. contains the statutory rule against perpetuities, but North Dakota has modified it significantly. NDCC 47-02-27.4 provides that business trusts have perpetual existence. For personal trusts, North Dakota has adopted the Uniform Statutory Rule Against Perpetuities with modifications, and trusts can be structured for extended durations. (2) Asset Protection: North Dakota does not have a self-settled asset protection trust statute. The spendthrift provision protects beneficiaries but not the settlor from the settlor's own creditors. (3) Tax Treatment: North Dakota imposes state income tax on trust income for resident trusts. No state estate or inheritance tax. (4) Decanting: NDCC 59-12-12 et seq. provides trustee power to decant. (5) Directed Trustes: The ND UTC includes provisions for directed trusts. (6) Trust Protectors: The ND UTC includes provisions for trust advisors and trust protectors.
Unique Factors
North Dakota's unique trust law factors include: its specific statutory provision granting business trusts perpetual existence (NDCC 47-02-27.4), which is a notable feature for business organization planning; its well-structured UTC adoption with comprehensive chapters covering all aspects of trust law; the trust code's integration with North Dakota's property and probate codes; and its relatively low regulatory burden for trust administration. North Dakota's trust code includes robust provisions for trust modification, termination of uneconomic trusts, and cy pres doctrine application. The state's agricultural economy and rural character influence trust planning, particularly for family farm and ranch succession planning. North Dakota's certification of trust statute includes the trust name as a required element and allows reference to statutory trustee powers, which is a practical feature for trust administration.
Certification of Trust in North Dakota
NDCC 59-18-13. Unless otherwise required by the trust code chapters, the trustee may furnish a certification of trust containing: that the trust exists and the effective date of the trust instrument; the name of the trust, if a name is given; the identity of each settlor; the identity and address of the currently acting trustee; the applicable powers of the trustee, which may make reference to the powers set forth in the trust code chapters; the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; and the authority of cotrustees to sign or authenticate and whether all or less than all are required to exercise trustee powers. The certification must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. It need not contain the dispositive terms. A recipient may require the trustee to furnish excerpts from the trust instrument designating the trustee and conferring power to act. A person acting in reliance without knowledge of incorrectness is not liable and may assume the facts. A person making a bad-faith demand for the full trust instrument is liable for damages. The certification does not limit the right to obtain the trust instrument in judicial proceedings.
Already have a trust? You may also need a Certificate of Trust for North Dakota to prove its existence to banks and institutions.
How a Declaration of Trust works in North Dakota
A declaration of trust in North Dakota is the written instrument that creates a trust under NDCC Title 59 (Trusts, Uses, and Powers), Chapters 59-09 through 59-19, the North Dakota Uniform Trust Code enacted in 2005. The settlor states an intent to hold property for named beneficiaries and appoints a trustee to manage it. The trust instrument must be in writing, signed by the settlor, and delivered to the trustee with intent to create a trust. North Dakota does not require notarization or witnesses for trust validity. The trust may be signed electronically and executed remotely. The trust becomes active when it is funded: real property moves by a new deed to the trustee, and bank and brokerage accounts are retitled in the name of the trust or trustee. A successor trustee named in the document takes over if the acting trustee steps down, becomes incapacitated, or dies. When proof of the trust is needed, NDCC 59-18-13 lists what a certification of trust may contain.
Frequently asked questions
Does a North Dakota declaration of trust have to be notarized or witnessed?
Under NDCC Title 59, the trust instrument does not require notarization or witnesses for validity. The trust must be in writing, signed by the settlor, and delivered to the trustee with intent to create a trust. The trust may be signed electronically and executed remotely. Notarization is recommended for practical purposes such as bank acceptance and real estate recording, but it is not a statutory requirement for trust validity. For real property transactions, deeds transferring real property to the trust must be recorded in the county where the property is
Can a North Dakota trust continue for many generations?
Yes. North Dakota has modified its statutory rule against perpetuities, and NDCC 47-02-27.4 provides that business trusts have perpetual existence. For personal trusts, North Dakota has adopted the Uniform Statutory Rule Against Perpetuities with modifications, and trusts can be structured for extended durations. The specific terms of the trust instrument and how the trust is administered still determine what happens in any particular case. North Dakota's trust code includes robust provisions for trust modification, termination of uneconomic trusts, and cy pres doctrine application.
What goes in a certification of trust under NDCC 59-18-13?
The statute lists the contents: that the trust exists and the effective date of the trust instrument, the name of the trust if a name is given, the identity of each settlor, the identity and address of the currently acting trustee, the applicable powers of the trustee (which may reference the powers set forth in the trust code chapters), the revocability or irrevocability of the trust and the identity of any person holding a power to revoke, and the authority of cotrustees to sign or authenticate and whether all or
How does North Dakota treat business trusts?
North Dakota has a specific business trust statute. NDCC 47-02-27.4 provides that, except as otherwise provided in the governing instrument, a business trust has perpetual existence and may not be terminated or revoked by a beneficial owner except in accordance with its governing instrument. North Dakota recognizes business trusts as a distinct form of business organization. The ND UTC applies to express trusts including business trusts. North Dakota's business trust framework provides flexibility for business organization through trust structures, with perpetual duration being a key feature.
Common mistakes
Common issues include assuming North Dakota law requires witnesses or notarization for the trust instrument itself (it requires neither, though recording-related steps such as deeds may call for acknowledgment), and leaving the trust unfunded so that property never actually moves into it through a new deed or retitled accounts. Another frequent mix-up is overlooking the perpetual existence provision for business trusts under NDCC 47-02-27.4, which is a notable feature distinguishing North Dakota from states without such a provision. People also assume the settlor's identity must always appear in the certification of trust, but the statute allows the trustee to furnish a certification that omits certain details. Documents that omit a successor trustee, or that do not match the certification of trust described in NDCC 59-18-13, create avoidable friction during administration.
North Dakota notes
North Dakota operates under NDCC Title 59 (Trusts, Uses, and Powers), Chapters 59-09 through 59-19, the North Dakota Uniform Trust Code enacted in 2005. Certification of trust contents are set by NDCC 59-18-13, and a third party may require the trustee to furnish excerpts from the trust instrument. North Dakota has modified its rule against perpetuities, and business trusts have perpetual existence under NDCC 47-02-27.4. The state imposes a state income tax on trust income for resident trusts. North Dakota has no state estate or inheritance tax. The trust code includes robust provisions for trust modification, termination of uneconomic trusts, and cy pres doctrine application. North Dakota's certification of trust statute includes the trust name as a required element and allows reference to statutory trustee powers, which is a practical feature for trust administration.